With the fast-changing business environment and the fast-paced change in the technology and the way business is being conducted, it becomes important for the auditors to also keep in pace with the rapid changes taking place and adopt technology while conducting audits.
source https://www.caclubindia.com/articles/why-should-auditor-of-financial-statement-be-concerned-about-cyber-security-47306.asp
source https://www.caclubindia.com/articles/why-should-auditor-of-financial-statement-be-concerned-about-cyber-security-47306.asp
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